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The Resource Allocating taxing powers within the European Union

Allocating taxing powers within the European Union

Label
Allocating taxing powers within the European Union
Title
Allocating taxing powers within the European Union
Contributor
Subject
Summary
The contributions to this book cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation: ability-to-pay, source and residence, territoriality, abuse of law, arm's length standard, mutual recognition, cross-border loss compensation and avoidance of double taxation
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
  • Richelle, I
  • Schön, W
  • Traversa, E. (Edoardo)
Series statement
MPI Studies in tax law and public finance
Series volume
Vol. 2
http://library.link/vocab/subjectName
  • residence principle of taxation
  • abuse of law
  • arm's length principle
  • cross-border loss relief
  • source principle of taxation
  • fundamental freedoms
  • EU tax law
Label
Allocating taxing powers within the European Union
Instantiates
Publication
Contents
  • Revisiting 'Schumacker' : source, residence and citizenship in the ECJ case law on direct taxation
  • García Prats, F.A.
  • ; p. 1-42
  • Revisiting 'Schumacker' : the role of limited tax liability in EU law
  • Greggi, M.
  • ; p. 43-62
  • How to avoid double taxation in the European Union?
  • Gutmann, D.
  • ; p. 63-72
  • Transfer pricing, the arm's length standard and European Union law
  • Schön, W.
  • ; p. 73-99
  • Cross-border loss compensation : state and critique of the judicature
  • Richelle, I.
  • ; p. 101-122
  • Group taxation in the European Union : unitary vs. per-country approach
  • Hackemann, T.
  • ; p. 123-130
  • Tax Avoidance, the 'balanced allocation of taxing powers' and the arm's length standard : an odd threesome in need of clarification
  • Ruiz Almendral, V.
  • ; p. 131-170 ; references
  • The territoriality of tax incentives within the single market
  • Traversa, E.
  • Vintras, B.
  • ; p. 171-196
  • Taxation - an area without mutual recognition?
  • Reimer, E.
  • ; p. 197-220
Extent
XI, 220 p.
Isbn
9783642349188
Issn
2196-0011
Label
Allocating taxing powers within the European Union
Publication
Contents
  • Revisiting 'Schumacker' : source, residence and citizenship in the ECJ case law on direct taxation
  • García Prats, F.A.
  • ; p. 1-42
  • Revisiting 'Schumacker' : the role of limited tax liability in EU law
  • Greggi, M.
  • ; p. 43-62
  • How to avoid double taxation in the European Union?
  • Gutmann, D.
  • ; p. 63-72
  • Transfer pricing, the arm's length standard and European Union law
  • Schön, W.
  • ; p. 73-99
  • Cross-border loss compensation : state and critique of the judicature
  • Richelle, I.
  • ; p. 101-122
  • Group taxation in the European Union : unitary vs. per-country approach
  • Hackemann, T.
  • ; p. 123-130
  • Tax Avoidance, the 'balanced allocation of taxing powers' and the arm's length standard : an odd threesome in need of clarification
  • Ruiz Almendral, V.
  • ; p. 131-170 ; references
  • The territoriality of tax incentives within the single market
  • Traversa, E.
  • Vintras, B.
  • ; p. 171-196
  • Taxation - an area without mutual recognition?
  • Reimer, E.
  • ; p. 197-220
Extent
XI, 220 p.
Isbn
9783642349188
Issn
2196-0011

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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